Woodland Hotels Incorporated operates four resorts in the heavily wooded areas of northern California. The resorts are named after the predominant trees at the resort: Pine Valley. Oak Glen, Mimosa, and Birch Glen. Woodland allocates its central office costs to each of the four resorts according to the annual revenue the resort generates. For the current year, the central office costs (000s omitted) were as follows: Front office personnel (desk, clerks, etc.) $ 10,eee Administrative and executive salaries 5,eee Interest on resort purchase Advertising Housekeeping 3,600 Depreciation on reservations computer Roon maintenance Carpet-cleaning contract Contract to repaint rooms 4.600 bee se 1. eee se see $ 24,230 Revenue (ees) Square feet Rooms Assets (ees) Pine Valley $ 7,750 62,660 86 $ 189,975 Oak Glen $ 11,589 83,735 122 $ 149,485 Mimosa $ 12,830 45,655 66 $ 79,880 Birch Glen $ 9,490 91,455 174 $ 62,855 Total $ 41,650 281,5es 448 $ 392, 395 Required: 1. Based on annual revenue, what amount of the central office costs are allocated to each resort? 2. Suppose that the current methods were replaced with a system of four separate cost pools with costs collected in the four pools allocated on the basis of revenues, assets Invested in each resort, square footage, and number of rooms, respectively. Which costs should be collected in each of the four pools? 3. Using the cost pool system in requirement 2, how much of the central office costs would be allocated to each resort